https://www.taxtmi.com/caselaws?id=363009 Amounts debited under Rule 6(3)(b) of the Cenvat Credit Rules and recovered from the buyer as reimbursement were not treated as excise duty for Section 11D purposes because the invoices and notice showed only reimbursement of the price, with the corresponding 8%/10% already paid to the Government. The Tribunal also followed the earlier departmental acceptance and the Board circular stating that Section 11D does not apply where the amount payable under the former Rule 57CC or Rule 6 is remitted to the Government even if recovered from buyers. On the recorded facts, the education cess demand was also not sustainable because the related amounts had already been paid by the supplier unit. en-us Fri, 18 May 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363009 Amounts debited under Rule 6(3)(b) of the Cenvat Credit Rules and recovered from the buyer as reimbursement were not treated as excise duty for Section 11D purposes because the invoices and notice showed only reimbursement of the price, with the corresponding 8%/10% already paid to the Government. The Tribunal also followed the earlier departmental acceptance and the Board circular stating that Section 11D does not apply where the amount payable under the former Rule 57CC or Rule 6 is remitted to the Government even if recovered from buyers. On the recorded facts, the education cess demand was also not sustainable because the related amounts had already been paid by the supplier unit. Case-Laws Central Excise Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363009